The Police Pensions Amendment (Increased Pension Entitlement) (Scotland) Regulations 2009

Amendment of the Police Pensions Regulations 1987

This section has no associated Executive Note

4. After regulation M19 (application of general regulations to pension credit benefits and pension credit members), insert–

“PART NINCREASED PENSION ENTITLEMENT

Interpretation

N1. In this Part–

“the 1971 Act” means the Pensions (Increase) Act 1971(1);

“basic rate” has the meaning given by section 17(1) of the 1971 Act;

“the existing Orders” means the Pensions Increase (Review) Order 1979(2), the Pensions Increase (Review) Order 1980(3), the Pensions Increase (Review) Order 1981(4), the Pensions Increase (Review) Order 1982(5), the Pensions Increase (Review) Order 1983(6), the Pensions Increase (Review) Order 1984(7), the Pensions Increase (Review) Order 1985(8), the Pensions Increase (Review) Order 1986(9), the Pensions Increase (Review) Order 1987(10), the Pensions Increase (Review) Order 1988(11), the Pensions Increase (Review) Order 1989(12), the Pensions Increase (Review) Order 1990(13), the Pensions Increase (Review) Order 1991(14), the Pensions Increase (Review) Order 1992(15), the Pensions Increase (Review) Order 1993(16), the Pensions Increase (Review) Order 1994(17), the Pensions Increase (Review) Order 1995(18), the Pensions Increase (Review) Order 1996(19), the Pensions Increase (Review) Order 1997(20), the Pensions Increase (Review) Order 1998(21), the Pensions Increase (Review) Order 1999(22), the Pensions Increase (Review) Order 2000(23), the Pensions Increase (Review) Order 2001(24), the Pensions Increase (Review) Order 2002(25), the Pensions Increase (Review) Order 2003(26), the Pensions Increase (Review) Order 2004(27), the Pensions Increase (Review) Order 2005(28), the Pensions Increase (Review) Order 2006(29), the Pensions Increase (Review) Order 2007(30), the Pensions Increase (Review) Order 2008(31) and the Pensions Increase (Review) Order 2009(32); and “existing Order” shall be construed accordingly;

“guaranteed minimum pension” has the same meaning as in section 181(1) of the Pension Schemes Act 1993(33);

“pension authority” has the same meaning as given by section 7(1) of the 1971 Act;

“police fund” means the funds provided to pay police pensions;

“relevant police authority” means, in relation to a person, the authority responsible for payment of that person’s pension as determined by regulation L1 (authorities responsible for payment of awards) of these Regulations;

“the scheme” means the Police Pension Scheme in Scotland established by these Regulations; and

“tax year” means a period of 12 months beginning on 6th April and ending on the following 5th April.

Application of Part

N2. This Part applies to a person who–

(a)was entitled to a pension under the scheme on 5th April 2009;

(b)was entitled to a guaranteed minimum pension on that date(34); and

(c)has in any tax year since entitlement to the guaranteed minimum pension commenced received a GMP-related payment.

GMP-related payment

N3.—(1) Where, in any tax year, the relevant police authority has–

(a)increased the annual rate of an official pension in accordance with the existing Order relevant to that tax year; but

(b)the amount by reference to which that increase is calculated is not reduced by the GMP-related reduction,

the GMP-related payment for that tax year is the amount equal to the GMP-related reduction in that tax year.

(2) The GMP-related reduction for any tax year is the reduction in the amount by reference to which any increase in the rate of an official pension is calculated by the amount calculated in accordance with–

(a)the existing Order for that tax year;

(b)section 59(5) and (5ZA) of the Social Security Pensions Act 1975(35), as modified by section 59A of that Act, as these sections have effect in relation to that tax year; and

(c)any direction made under section 59A of that Act which has effect in relation to that tax year.”.

(1)

1971 c. 56.

(2)

S.I. 1979/1047.

(3)

S.I. 1980/1302.

(4)

S.I. 1981/1217.

(5)

S.I. 1982/1178.

(6)